2013-28355 Reso RESOLUTION NO. 2013 -28355 ,
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY) 2013/14 FINAL
BUDGETS FOR SPECIAL REVENUE FUNDS FOR RESORT TAX; THE 7th
STREET PARKING GARAGE OPERATIONS; THE 5 th AND ALTON PARKING
GARAGE OPERATIONS; ART IN PUBLIC PLACES (AiPP), TOURISM AND
HOSPITALITY SCHOLARSHIP PROGRAM, GREEN/ SUSTAINABILITY
FUNDS, WASTE HAULER ADDITIONAL SERVICES AND PUBLIC BENEFIT
FUNDS, EDUCATION COMPACT FUNDS, RED LIGHT CAMERA FUNDS,
AND EMERGENCY 911 FUNDS.
WHEREAS, expenses related to tourism, monitoring and auditing payments, and receipt
of Resort Taxes to the City, will be paid by the Resort Tax Fund; and
WHEREAS, a fifth category will be created for Transportation in tourism eligible areas
from the 50% portion of Quality of .Life resort tax funds from the 1% Resort Tax Revenue
Contributions, and the budget for the contribution to the Arts will be set at the same level as
fiscal year 2011 -12 actuals, and the remaining revenue will be evenly split between the existing
four categories until the amounts are at the same level, at which time the amounts will be split
evenly between the five categories; and
WHEREAS, the budget for the public parking garage located 'at 7 Street and Collins
Avenue (the 7 Street Parking Garage) provides funding for operating expenses, debt service,
and a reserve for renewal and replacement; and
WHEREAS, the budget for the public parking garage operations located at 5 and Alton
provides funding for the City's share of the shortfall contribution requirements; and
WHEREAS, the Art in Public Places (AiPP) fund is used for the commission or
acquisition of works of art, conservation and maintenance of works of art, research and
evaluation of works of art, printing and distribution of related materials, and administration; and
WHEREAS; the Tourism and Hospitality Scholarship Program funded by contributions
from ' Global Spectrum and 'Centerplate and awarded to Miami Beach students enrolled or
planning to enroll in post - secondary education and have expressed interest in the food and
hospitality industry; and
WHEREAS, the Green /Sustainability fund provides funding for the operating budget for
a Citywide Multi- family Residence and Commercial Establishment Recycling Program, including
an initiation of a media, education and outreach recycling campaign; and
WHEREAS, the Waste Hauler Additional Services and Public Benefit Contribution funds
for sanitation - related services including monthly "Wasteful Weekends" bulk drop off site
expenses and twice yearly hazardous waste drop -off site expenses; and
WHEREAS, the Education Compact fund provides funding for teacher development
programs, City's contribution for school agenda books, fees to the International Baccalaureate
Organization, and other expenses to fund community education compact events; and
WHEREAS, the Red Light Camera fund provides funding for red light camera- related
operating expenses; and
WHEREAS, the Emergency 911 fund provides funding for E -911 related operating
expenses; and
' l
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI .BEACH, FLORIDA, that the Mayor and City
Commission hereby create a fifth category for Transportation in tourism eligible areas from the
50% portion of Quality of Life resort tax funds from the 1 % Resort Tax Revenue Contributions,
and the budget for the contribution to the Arts will be set at the same level as fiscal year 2011-
12 actuals, and the remaining revenue will be evenly split between the existing four categories
until the amounts are at the same level, at which time the amounts will be split evenly between
the five categories and hereby adopts and appropriates the FY 2013/14 final budgets for Special
Revenue Funds as listed below:
SPECIAL REVENUE APPROPRIATIONS FY 2013/14
Resort Tax $59,507,000
7th Street Garage Operations 2,161,000
5th & Alton Garage- City's Share of Shortfall 602,000
Art in Public Places 729,000
Tourism and Hospitality Scholarship Program 142,000
Green /Sustainability Fund 225,000
Waste Hauler Additional Services & Public Benefit Fund 77,000
Education Compact Fund 111,000
Red Light Camera Fund 420,000
Emergency 911 Fund 489,000
TOTAL $64,463,000
PASSED and ADOPTED this 30th day of September, 2013.
R
ATTEST BY: MAY R
INCCRP CRATED-
CITY CLERK
............. APPROVED AS TO
FORM GUAGE
& FO EX CUTION
6 7 J3
Cit Attorney Care
COMMISSION ITEM SUMMARY
Condensed Title:
A resolution adopting the Fiscal Year (FY) 2013/14 final budgets for Special Revenue funds for Resort Tax; 7 Street
Garage Operations; City's Share of the Shortfall Contribution Requirements for the 5th and Alton Parking Garage
Operations; Art in Public Places (AiPP); Tourism and Hospitality Scholarship Program; Green /Sustainability Fund,
Waste Hauler additional Services and Public Benefit Contribution Fund; Education Compact Fund; Red Light Camera
Fund; and Emergency 911 Fund.
Key Intended Outcome Supported:
Ensure expenditure trends are sustainable over the long term; Improve the City's overall financial Health
and maintain overall bond rating; Increase Community Satisfaction with City Services
Supporting Data (Surveys, Environmental Scan, etc.): Based on the 2009 community survey, quality of life
in the City is rated highly, the City is seen as an 'excellent' or'good' place to live, work, play or visit, and over' /<'s of
residents would recommend it to others as a place to live. Impressively, 31 of the residential tracking questions from
2007 experienced increases in each of the areas measured by an overall average of approximately 7.0 %; and 28 of
32 business tracking questions experienced increases measured by an overall average of approximately 8.8 %.
Relevant findings were: arts and culture was one of services identified that the city should strive not to reduce; and
availability of public parking was one of the services identified as key drivers of overall satisfaction levels.
Issue:
Shall the Mayor and City Commission adopt the attached "resolution which adopts the FY 2013/14 final budgets for
Special Revenue funds?
Item Summa /Recommendation:
The Resort Tax Fund FY 2013/14 final budget includes funding for administrative expenses, allocation to General
Fund for tourist related services, contributions to the GMCVB and VCA, special events, holiday decorations, tourism
related economic enhancements, marketing etc. The 7 St. Garage Fund FY 2013/14 final budget includes funding
for the operating and debt service expenses of the 7 St. Garage. The 5 and Alton Fund FY 2013/14 final budget
includes funding for the operating expenses of the 5 and Alton Garage. The Art in Public Places (Aipp) Fund FY
2013/14 final budget includes funding for the administrative expenses, AiPP projects under $25k and reserve forAiPP
projects. The Tourism and Hospitality Scholarship Program" Fund FY 2013/14 final budget includes funding for
scholarships for Miami Beach residents or graduates of Miami Beach Senior High School in the food & hospitality
industry. The Green /Sustainability Fund FY 2013/14 final budget includes funding for the operating budget for a
citywide multi - family residence and commercial establishment recycling program, including a media, education and
outreach recycling campaign, as well as the LEED project incentive. The Waste Hauler Additional Services & Public
Benefit Fund FY 2013/14 final budget includes funding for sanitation related services. The Education Compact Fund
FY 2013/14 final budget includes funding for the IB program & teacher training. The Red Light Camera Fund FY
2013/14 final budget includes funding for red light camera related operating expenses. The E -911 Fund FY 2013/14
final budget includes funding for E -911 related operating expenses.
Advisory Board Recommendation:
Financial Information:
Source of Amount Account: Approved .
Funds: 1 $59,507,000 Resort Tax
2 2,161,000 7 Street Garage Operations
OBPI 3, 602,000 5 & Alton Garage Operations
4 729,000 Art in Public Places
5 142,000 Tourism and Hospitality Scholarship Program
6 225,000 Green/ Sustainability Fund
7 Waste Hauler Additional Services & Public
77,000 Benefit Contribution Fund
8 111,000 Education Compact Fund
9 420,000 Red Light Camera Fund
10 489,000 Emer enc 911 Fund
Total $64,463,000
City Clerk's Office Legislative Tracking:
Sign-Offs:
' 6epartmen ` ector Assist t City Manager City Manager
MIAMIBEACH AGElDA ITEM
DATE 0 "V
: MIAMIBEACH'
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Matti Herrera Bower and embers the C Commission
-FROM: Jimmy L. Morales, City Manage
DATE: September 30, 2013
SUBJECT: A RESOLUTION OF THE MAYO AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR (FY) 2013/14 FINAL
BUDGETS FOR SPECIAL REVENUE FUNDS FOR RESORT TAX; THE 7th
STREET PARKING GARAGE OPERATIONS; THE 5 AND ALTON PARKING
GARAGE OPERATIONS; ART IN PUBLIC PLACES (AIPP), TOURISM AND
HOSPITALITY SCHOLARSHIP PROGRAM, GREEN /SUSTAINABILITY
FUNDS, WASTE HAULER ADDITIONAL SERVICES AND PUBLIC BENFIT
CONTRIBUTION FUNDS, EDUCATION COMPACT FUNDS, RED LIGHT
CAMERA FUNDS, AND EMERGENCY 911 FUNDS.
ADMINISTRATION RECOMMENDATION
Adopt the Resolution
ANALYSIS
The City currently offers certain programs and activities not supported through the general
operating budget, but by outside agency grants and self - supporting user fee programs. Funding
from these sources will be utilized as follows:
Resort Tax - $59,507,000
This fund operates for the collection of the special tax levied citywide on food, beverage and
room rents used to support tourism related activities. This function, which operates under the
direction of the Finance Department and the Office of Internal Audit, is responsible for ensuring
that hotels, restaurants, bars and other establishments which serve food and beverages for
consumption on its premises, comply with Section 5.03 of the City Charter, as amended, as it
related to the reporting, and collection of resort taxes to the City.
An allocation for "operations" provides for all collection and audit expenses associated with
administering the Resort Tax function and are charged directly to this Special Revenue Fund.
Included in this allocation is funding for seven (7) FTE ,positions and associated operating
support totaling approximately $1,141,000.
FY 2013/14 Special Revenue Fund Final Budgets
September 30, 2013
Page 2 of 6
The allocation to the General Fund for Fiscal Year 2013/14 of approximately $32.97 million pays
for tourist related services and costs provided or managed by General Fund Departments.
Based on an outside consultant study conducted in 2010 using FY 2007/08 actual costs, it is
estimated that there are approximately $41.7 million in eligible resort tax expenditures in the
General Fund, net of South Pointe tourism eligible costs. This funding supports public safety
programs including our ocean rescue, police services on Lincoln Road, Ocean Drive /Lummus
Park, Collins Avenue, Washington Avenue, ATV officers, Boardwalk security, special traffic
enforcement and special event staffing; and fire rescue units in tourist and visitor areas. The
funding also supports code compliance services to respond to evening entertainment areas and
provides for a portion of the operational costs of the Tourism and Cultural Development.
The Fiscal Year 2013/14 Resort Tax budget also includes an allocation to the Greater Miami
Convention and Visitors Bureau (GMCVB) of approximately $5.3 million, $1.2 million for debt
service, $2.3 million to the Miami Beach Visitor and'Convention Center (VCA), $173,000 for a
local Miami Beach marketing campaign to be augmented with funds from the GMCVB, the VCA,
and the Cultural Arts Council (CAC); and including $75,000 for a grant to the FIU- Wolfsonian
over two years to provide a master plan for the Museum site that will be used to access $10
million in Miami -Dade County General Obligation Bond funding for expanding and revitalizing
their facilities on Washington Avenue and Lennox. Further, the 2013/14 Resort Tax - Budget
maintains funding for tourism - related economic development activities in North Beach that were
initiated in FY 2011/12; provides $230,000 for holiday decoration (an enhancement of $65,000
from the FY2012/13 budget); funds $100,000 for the sponsorship fee to help offset marketing
and advertising expenses associated with the Ms. USA or equivalent event; funds $2.8 million
for enhancing the outcomes from major events such as Memorial Day, including management,
Goodwill Ambassadors, and $165,000 in Administrative Fees to the General Fund for
reimbursement of support provided by General Fund administrative departments.
The proceeds of the additional one percent (1 percent) tax are used as follows. Fifty percent of
. the amount earned is committed to the payment of a portion of the debt service on the Miami
Beach Redevelopment Agency — City Center /Historic Convention Village Bonds. These bonds
were used for the development, improvement and construction of certain public areas including
a portion of the Cultural Center facilities located within the City Center District.
The remaining fifty percent of the 1 percent tax budget also reflects the approved allocation
method for the Quality of Life funding, which includes the 25 percent for the arts, and to fund
Quality of Life capital projects in North Beach (25 percent), Middle Beach (25 percent), and
South Beach (25 percent), as well as various art and cultural programs or the maintenance and
enhancement of Miami Beach's tourist related areas. Please see Attachment "A" for the
revenue and expenditure detail budget.
Revenues
2 percent $47,681,000
1 percent 11,097,000
Other Revenues 729,000
Total $59,507,000
FY 2013/14 Special Revenue Fund Tentative Budgets
September 11, 2013
Page 3of6
Expenses
Administrative Operating including Administrative Fees $1,326,000
Allocation to General Fund for Tourist Related Services 32,965,000
Contribution to GMCVB 5,366,000
Contribution to VCA 2,289,000
Marketing 173,000
Special Events/ Goodwill Ambassadors 2,839,000
Holiday Decorations 230,000
Contingency 1,836,000
Transfers to FIU Wolfsonian and Ms. USA or Equivalent
Event 175,000
Quality of Life Capital Projects & Cultural Programs 5,548,500
Debt Service 6,759,500
Total $59,507,000
7 th Street Garage - $2,161,000
The Parking Department is responsible for the collection of the revenues in this garage which
will be used to pay associated operating expenses and debt service. The operating budget is
required to cover operating expenses, debt service, and reserve for replacement.
Revenues
Garage Operations $2,161,000
Retained Earnings 0
Total $2,161,000
Expenses
Operating Expenses $1,228,000
Debt Service 787,000
Reserve - Renewal & Replacement 146,000
Total $2,161,000
5th and Alton Garage $602,000
The 5 th and Alton Garage a.k.a. "Potamkin.Garage" is a joint venture development between the
City of Miami Beach (City) and EDENS (Developer) where a condominium has been established
wherein the City and Developer contributes 46 percent and 54 percent, respectively, to the
operating expenses of the parking garage and also shares profits and losses consistent with the
aforementioned distribution. The Parking Department is responsible for the collection of the
revenues in this garage. In the event .of any shortfall, the City's portion shall be made up by
funds from excess revenues in the Parking Fund.
Revenues
Garage Operations $409,752
Transfer from FY 2013/14 Parking Operations Budget 192,248
Total $602,000
Expenses
Operating expenses $602,000
FY 2013/14 Special Revenue Fund Final Budgets
September 30, 2013
Page 4 of 6
Art in Public Places (AiPP) - $729,000
The Art in Public Places (AiPP) Ordinance (Ordinance No. 95 -2985) was adopted in 1995. The
ordinance was created to "enhance the aesthetic environment of the City of Miami Beach by
including works of art on public property within the City and in City construction projects." The
AiPP Ordinance was amended in May 2004 to clarify the definition of terms for eligible
construction projects for funding as well as the policy and procedures for appropriations. The
AiPP Guidelines were also adopted by the City Commission at that time.
The AiPP program is funded by 1 ' / 2 percent of all hard costs of City projects, including new
construction, additions, and costs for construction of joint private /public projects. The fund is
used for the commission or acquisition of works of art; conservation and maintenance of works
of art; research and evaluation of works of art; printing and distribution of related materials; and
administration. The FY 2013/14 AiPP budget of $729,000 is funded from capital budget
appropriations in the amount of $729,000.
Revenues
Capital Budget Appropriations $729,000
Expenses
Administration $151,000
AiPP Projects Under $25K 53,000
Reserve for AiPP Projects 525,000
Total $729,000
Tourism and Hospitality Scholarship Program - $142,000
The City of Miami Beach Tourism and Hospitality Scholarship Program began in 2003 in
partnership with the Greater Miami Convention and Visitors Bureau (GMCVB), SMG and
Cehterplate. Contributions to the City's scholarship program were contractually required of the
three (3)-entities. During the GMCVB's contract renewal in 2004, the requirement was removed
from their contract. In September of 2008, the City replaced SMG with Global Spectrum.
Global Spectrum and Centerplate currently partner with the City on this program and contribute
$15,000 and $20,000 respectively annually. There is also a carry forward balance of $107,000
available.
The scholarship program is geared toward Miami Beach residents or graduates of Miami Beach
Senior High School who are enrolled or are planning to enroll in post - secondary education and
have expressed interest in the food and hospitality industry (as demonstrated by coursework
and extracurricular activities). Since the inception of the program, $219,550 has been awarded
to more than 44 different Miami Beach students.
Revenue
Carry forward balance $107,000
FY 2013/14 Contribution $35,000
Total $142,000
Expenses
Reserve for FY 2013/14 & Future Scholarships $142,000
FY 2013/14 Special Revenue Fund Final Budgets
September 30, 2013
Page 5 of 6
Green / Sustainability Funds - $225,000
The Environmental Sustainability fund provides funding for the operating budget for a
citywide multi - family residence and commercial establishment recycling program,
including an initiation of a media, education and outreach recycling campaign.
Revenues
Carry forward balance $225,000
Expenses
Recycling/ LEED program expenses $225,000
Waste Hauler Additional Services & Public Benefit Funds - $77,000
Waste Hauler Additional Services and Public Benefit Contribution funds for sanitation
related services including monthly "Wasteful Weekends" bulk drop off site expenses and
twice yearly hazardous waste drop -off site expenses
Revenues
Carry forward balance $ 77,000
Expenses
Sanitation- related services $ 77,000
Education Compact Funds - $111,000
The Education Compact fund provides funding for teacher development programs, City's
contribution for school agenda books, fees to the International Baccalaureate
Organization, and other expenses to fund community education compact events.
Revenues
Carry forward balance $ 111,000
Expenses
IB Program & Training $ 111,000
Red Light Cameras - $420,000
Since the City's Red Light Camera Photo Enforcement Program went into effect on April
15, 2010 crashes have decreased at the 9 intersections where the cameras have been
installed. Due to the previous revisions to State law regulating red light camera photo
enforcement, the number of Notice of Violations has been trending downward over the
last two (2) years. However, effective July 1, 2013, the most recent change in State law
regulating red light camera photo enforcement went into effect and now requires a
FY 2013/14 Special Revenue Fund Final Budgets
September 30, 2013
Page 6 of 6
complete stop before making'a right turn. Since July 1, 2013, the City has experienced a
marked increase in the number of Notice of Violations.
Based on the changes in State law, municipalities with red light camera programs are
required to fund local hearing officers for drivers who get violation notices and want to
appeal them. The FY 2013/14 expenditure budget includes $49,000 for a Clerk position
and funding for a Special Master. These additional costs are offset by new hearing
appeal fee revenues.
Revenues
Violation Revenue $420,000
Expenses
Operating Expenses $420,000
Emergency 911 Funds - $489,000
The Emergency 911 funds were previously budgeted in the Citywide (General Fund)
accounts. Beginning with the FY 2012/13 budget, the administration has made a policy
decision to create a separate fund for the E -911 budget, and remove it from the Citywide
Accounts. This will allow for more discrete reconciliation of revenues and expenses.
Revenues
Landline E -911 Revenue $248,000
Cell Phone E -911 Revenue 241,000
Total $489,000
Expenses
E -911 Operating Expenses $489,000
CONCLUSION
The attached Resolution adopting funding for FY 2013/14 budgets from these sources is vital to
the continuation of these projects and activities provided by the City.
JLM: KGB /JW
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